DHCC · Financial audit and reporting
SAIF Chartered Accountants provides financial audit and reporting support for clinics, hospitals, medical service providers and non-clinical businesses in Dubai Healthcare City.
Healthcare financial reporting
A busy appointment book does not always mean cash has been collected or every claim is recoverable. Healthcare finance needs a clear bridge between services provided, payer terms, invoices and settlement.
Established in the UAE in 1994, SAIF Chartered Accountants supports businesses with independent financial audit and related accounting and tax services. For a DHCC engagement, we begin with the legal entity, activities, financial year, reporting framework and intended users.
The audit considers material financial-reporting risks. It does not certify medical outcomes or replace clinical audit, professional licensing, facility permits or patient-safety inspections.
Our Dubai audit services →DHCC audit requirements
Use current authority instructions for the entity. Keep company reporting, commercial renewal and clinical permissions distinct.
Clause 3.18 of DHCA Rule No. 1 of 2025 requires licensees to prepare and retain audited accounts and provide them on request. The rule identifies the core statements, disclosures and independent auditor’s report.
Read the current DHCA rule →The ROC Client Handbook lists audited financial statements for FZ-LLC and branch commercial licence renewals. Verify the latest portal request, period, forms and authorised signatories for your company.
Review the official renewal handbook →When comparing Dubai Healthcare City approved auditors, check credentials, independence and acceptance for the intended engagement. Confirm the signing firm and appointment documentation rather than relying on an advertising claim.
Discuss appointment requirements →Work backwards from renewal and any specific authority request. If records or approvals are delayed, seek written instructions early. A requested summary or extension is not an automatic exemption from audit.
Prepare your records →Clinical and non-clinical businesses
DHCC businesses do not all earn revenue in the same way. Identify material streams, contractual responsibilities and systems before building the audit file.
Reconcile consultations, procedures, patient payments, packages, refunds and insurer balances. Separate completed treatment from advances for future services.
Connect billing, theatre and inpatient records, payer contracts, clinician arrangements, procurement, inventory and capital expenditure to the accounts.
Support referral arrangements, tests completed, corporate contracts, outsourced testing, reagents, consumables and equipment costs.
Review multi-session packages, unused credits, refunds, professional-fee arrangements and the classification of different revenue streams.
Document medical stock, expiry dates, consignment, supplier rebates, maintenance contracts, distribution revenue and stock ownership.
Prepare contract revenue, course or service advances, group balances, intellectual-property charges, leases and branch reporting schedules.
Healthcare revenue cycle
Reconcile the billing system to insurer or TPA statements and the ledger. Explain partial settlements, denials, resubmissions and old balances. Management should support recoverability using claim status, contractual terms and subsequent receipts.
Track purchased, delivered, unused, refunded and expired sessions or credits. Cash received in advance is not automatically earned revenue. Support the accounting treatment with the contract and delivery evidence under the applicable framework.
Engagement scope
Define what is included, what is separate and who is responsible. Any combination of accounting assistance and independent audit requires an independence assessment.
Independent examination of financial statements, with attention to healthcare revenue, estimates, working capital, assets and disclosures.
Explore support →Coordinate the agreed reporting pack and current authority requests. Confirm who signs, uploads, follows up and retains evidence.
Explore support →Reconcile billing and practice-management systems to the ledger. Preparation services are separately scoped and assessed for auditor independence.
Explore support →Review selected financial controls over billing, claims, cash, purchasing, payroll and system access. This is not a clinical-quality assessment.
Explore support →Connect tax workings to the accounts and assess treatment by entity and transaction. A healthcare or free-zone label does not settle the tax outcome.
Explore support →Support related-party management, clinician, equipment, brand, financing and shared-service arrangements with appropriate analysis.
Explore support →DHCC audit documents
Reconcile schedules to one controlled trial balance. Assign an owner to each request and explain unresolved differences before fieldwork.
Licence, incorporation and ownership records, financial year, prior report, appointment documents, renewal date and authority correspondence.
Controlled trial balance, general ledger, bank and payment-gateway statements, cash reconciliations, deposits and subsequent settlements.
Revenue reports, payer and TPA agreements, claims ageing, remittances, rejections, resubmissions, credit notes and collection evidence.
Employment and clinician contracts, fee-sharing calculations, payroll, leave and end-of-service workings, accruals and approvals.
Inventory counts, expiry and slow-moving reports, consignment evidence, medical equipment register, purchase records, leases and depreciation.
Intercompany agreements, reconciled balances, tax workings, budgets, impairment assessments, provisions and subsequent events.
Use an agreed secure channel and authorised access. Start with financial reports and pseudonymised transaction references wherever sufficient; provide identifiable records only where needed and lawfully authorised. Do not submit medical files through a general website enquiry form.
Other high-attention balances
Reconcile clinician commissions or revenue shares to signed contracts, eligible activity and approved adjustments. Distinguish employees, consultants and related parties, and support accrued fees at year-end.
For medical stock, retain count records, expiry reports and evidence of ownership. Separate consignment items and assess obsolete or damaged inventory. Reconcile equipment additions, financing, leases, maintenance and disposals.
A DHCC licence does not itself establish a federal tax outcome. Review the entity’s revenue streams and transactions rather than treating every healthcare service or free-zone receipt identically.
Group management charges, professional services, equipment rental, brand fees and financing need contracts, allocation workings and evidence of benefit. A benchmarking study should support the actual controlled transaction, not substitute for understanding it.
Transfer pricing benchmarking →Process, fees and timing
Transaction volume, payer mix, systems, claim disputes, inventory, assets, branches and group arrangements affect complexity. Accounting cleanup, internal audit, tax advice and additional reporting should be separately identified.
Completion depends on evidence, confirmations, review and management decisions. A licence-renewal service turnaround is not the duration of the financial audit, and an unqualified opinion cannot be guaranteed in advance.
Frequently asked questions
Practical answers for healthcare finance teams, owners and non-clinical operators.
Speak with our team →DHCA Rule No. 1 of 2025, clause 3.18, requires licensees to prepare and retain audited accounts and supply them when requested. Confirm the current reporting package for the company’s legal form and licence.
The official ROC Client Handbook includes audited statements in the renewal checklists for FZ-LLCs and branches. Check the live renewal request, reporting period and required forms rather than relying only on an older checklist.
Plan around the company’s commercial licence renewal and any specific authority instruction. Confirm the reporting period and submission date for the entity. Do not assume a single calendar deadline applies to all DHCC businesses.
Verify the signing firm’s current UAE professional credentials, independence, healthcare financial-reporting experience and acceptance for the required DHCC engagement. Agree appointment documents and scope before starting; a marketing label alone is not proof of approval.
Do not assume that size or non-clinical activity provides an exemption. The 2025 rule is expressed in terms of licensees. Confirm its application to the entity and any written authority direction.
Do not assume parent accounts automatically satisfy the branch requirement. Confirm the accepted reporting package with the authority and maintain reconciled local records for the branch’s operations.
No. Financial audit concerns financial statements. Clinical audit assesses care against clinical standards. A financial audit does not replace clinical review, facility licensing, professional licensing or patient-safety assessment.
Separate rejected, resubmitted, disputed and settled claims. Support their status, subsequent recoveries and management’s assessment of the recoverable balance. Reconcile the claims system, insurer remittances and general ledger.
Payer and transaction volumes, systems, stock locations, asset complexity, group structure, record quality and reporting scope affect the work. Share the licence, trial balance and prior report for a tailored proposal and timetable.
No. Begin with business and financial information without unnecessary patient identifiers. Agree any detailed evidence access later through authorised, secure channels, using only the information needed for the engagement.
No. Assess federal Corporate tax rules and the conditions for the entity and its income. Clinical and non-clinical activities, counterparties and related-party transactions require separate consideration.
Contact the authority before the due date for written instructions. Do not assume a summary sheet, extension or alternative submission is automatically permitted or removes the requirement to prepare audited accounts.
Related guidance
Dubai Healthcare CityA practical DHCC audit checklist for insurance claims, patient deposits, clinician fees, medical stock, equipment and secure financial evidence sharing.
Read insight ↗
Corporate TaxAssess QFZP eligibility, qualifying income, excluded activities, de minimis, substance, audit and transfer pricing requirements under UAE Corporate tax.
Read insight ↗
Transfer PricingUnderstand UAE transfer pricing benchmarking: documentation thresholds, comparable searches, methods and practical examples for margins, loans and director remuneration.
Read insight ↗Updated 18 September 2026. General guidance; confirm current requirements for the specific entity and engagement.
SAIF Chartered Accountants · DHCC
Share the licence, trial balance, prior report and renewal date—without patient medical records—to begin a properly scoped discussion.
Request your DHCC audit proposal →Continue on WhatsApp
